全面收益

论全面收益和全面收益表在我国的应用

On Application of Comprehensive Income and Comprehensive Income Statement

我国推行全面收益报告若干思考

Considerations of practising comprehensive income report in China

现行利润表随着社会经济的发展越来越不适应经济发展的需要，但冒然采纳FASB的全面收益表又困难重重，改革陷入两难境地。

With the development of society and economics , the present profit statement does not meet the need for usage increasingly , but taking abruptly the composite income of FASB encounters difficulties .

全面收益报告：财务报告发展新趋势

Overall Income Report : a New Trend in the Development of Financial Report

全面收益理论和应用探讨

Research on the Comprehensive Income Theory and Application

收益表趋向反映全面收益；

Reflecting the overall earning by income statement ;

所以，全面收益理论选择了现实成本计量模式。

So the theory of comprehensive income chose the measuring model of realizing cost .

在这一背景下，全面收益理论作为一种全新的收益理论正日益为人们所接受。

Under these circumstances , the comprehensive income theory has been increasingly accepted by people .

这一举措使全面收益信息披露的研究更具时效性和必要性。

This act made the research of disclosure of comprehensive income become more timely and necessary .

全面收益是经济收益和会计收益相互协调和相互转化的结果，它代表着现代收益理论的发展方向。

Comprehensive income is the result of economic income and accounting income adjusting and converting mutually .

本文分为五部分，第一部分主要介绍全面收益产生的历史背景及发展。

In the first part , I mainly introduce the background of comprehensive income and its development .

财务报告体系的完善主要包括自愿披露系统性分析报告、全面收益表和增值表。

Perfection of financial report system incorporates voluntary disclosure report , overall income statement and added-value report .

全面收益会计研究

Comprehensive Income Accounting Research

本文探讨通过引入全面收益概念、建立公允价值良好的实施环境以增强实务上的可行性。

This article discusses the feasibility in the practice under a comprehensive income framework and good enforceable environment .

本章分析了国外与我国对全面收益内容的界定情况，并提出了全面收益四个理论基础。

This part analyzes the content of comprehensive income and proposes to four theoretical basis of comprehensive income .

同时，历史成本计量模式对全面收益的计量却无能为力。

In addition , the model of historical cost measuring can not deal with the measuring of comprehensive income .

基于此理论而编制的全面收益表，被西方发达国家作为第四张报表展现在人们面前。

The comprehensive income statement based on this theory is accepted as the fourth financial statement in the western countries .

全面收益信息在我国的有用性研究&基于新会计准则的实证分析

Research on the Usefulness of Comprehensive Income in China & The Empirical Analysis based on the Implementation of New Accounting Standards

研究发现，在我国全面收益并没有比传统净收益的价值相关性更高，但是全面收益的有用性呈增长趋势。

The study finds that the value relevance of the overall income is not higher than that of traditional net income .

二是增设了全面收益表、社会责任报表、物价变动报表和预测性报表等相关补充报表。

Adding the relevant supplementary statement such as the overall income statement , social responsibility statement , price changeable statement and prediction statement .

于是，逐渐吸收经济学中收益的涵义，形成了一种新的收益观即全面收益观。

Then , gradually absorbed the meaning of economics income into a new income view , the comprehensive income view has been formed .

随着会计目标由报告受托责任向提供决策有用信息的转移，传统会计收益确定模式面临挑战，全面收益理论应运而生。

With the accounting objective transferring from the assignment responsibility to the useful decision messages , the model of traditional net income faces challenges .

我国的新会计准则虽然体现了全面收益的思想，但并没有建立全面收益报告。

The accounting standard in China , though manifesting the ideology of comprehensive income , has not reinforced the established the comprehensive income report .

正是在这一背景下，全面收益理论，一种全新的收益理论正在为人们所接受，基于此理论而编制的全面收益报告成为当代理论研究的新热点。

It is under this background that the comprehensive income theory , a kind of brand-new income theory , is accepted by the people .

全面收益报告在传统收益表的基础上，扩大收益的概念，对公允价值的变化予以反映。

Based on traditional net income statement , the comprehensive report needs to multiply the conception of income and reflect the change of fair value .

到目前为止，美国等很多国家的准则制定机构己经陆续对全面收益的报告制定了相应的准则并公布实施。

So far , regulations-making-organs in the United States and many countries have been formulated relevant standards on comprehensive income report and ensured it promulgated by .

目前，没有充分的证据表明全面收益能更好地预示未来现金流量或对股票价格有影响。

Currently , there is not sufficient evidence to indicate that comprehensive income can better predict future cash flows or has any impact on stock prices .

因此，会计学界引入了全面收益的概念，认为收益包括已实现和未实现的权益变动。

Therefore , the accounting academia the concept of the introduction of comprehensive income that includes realized gains and for the implementation of changes in equity .

实证结果显示，综合全面收益、净利润、经常性损益、经营活动收益与现金股利的相关性依次增强。

The empirical results showe that the correlation between comprehensive income , net profit , recurrent profit and loss , operating activities earnings and cash dividends increase successively .

最后，文章针对衍生金融工具会计存在的问题，提出了几点解决措施：对资产负债表进行重构、引进全面收益表等，同时也综合分析了这些措施的可操作性和可能存在的问题。

I give some solutions such as reconstructing the balance sheet , introducing the Overall Income Statement and so on , also analyzed the operability and the possible problems .